1 September 2022 false No description of principal activity Taxfiler 2023.14 10350539business:PrivateLimitedCompanyLtd2022-09-012023-08-31 103505392022-08-31 103505392022-09-012023-08-31 10350539business:AuditExemptWithAccountantsReport2022-09-012023-08-31 10350539business:FilletedAccounts2022-09-012023-08-31 103505392023-08-31 10350539business:Director12022-09-012023-08-31 10350539business:RegisteredOffice2022-09-012023-08-31 103505392022-08-31 10350539core:WithinOneYear2023-08-31 10350539core:WithinOneYear2022-08-31 10350539core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 10350539core:ShareCapitalcore:PreviouslyStatedAmount2022-08-31 10350539core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 10350539core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-08-31 10350539core:PreviouslyStatedAmount2023-08-31 10350539core:PreviouslyStatedAmount2022-08-31 10350539business:SmallEntities2022-09-012023-08-31 10350539countries:EnglandWales2022-09-012023-08-31 10350539core:PlantMachinery2022-09-012023-08-31 10350539core:PlantMachinery2022-08-31 10350539core:PlantMachinery2023-08-31 103505392021-09-012022-08-31 iso4217:GBP xbrli:pure
Company Registration No. 10350539 (England and Wales)
Enfunction Limited Unaudited accounts for the year ended 31 August 2023
Enfunction Limited Unaudited accounts Contents
Page
- 2 -
Enfunction Limited Company Information for the year ended 31 August 2023
Director
Semen Trygubenko
Company Number
10350539 (England and Wales)
Registered Office
19 Laurel Farm Close Oxford OX3 9DN
Accountants
Accounts and Returns Ltd 26 Smith St Warwick CV34 4HS
- 3 -
Enfunction Limited Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
3,602 
4,576 
Current assets
Debtors
305 
11,408 
Cash at bank and in hand
22,401 
16,858 
22,706 
28,266 
Creditors: amounts falling due within one year
(11,100)
(26,988)
Net current assets
11,606 
1,278 
Net assets
15,208 
5,854 
Capital and reserves
Called up share capital
20 
20 
Profit and loss account
15,188 
5,834 
Shareholders' funds
15,208 
5,854 
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 September 2023 and were signed on its behalf by
Semen Trygubenko Director Company Registration No. 10350539
- 4 -
Enfunction Limited Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
Enfunction Limited is a private company, limited by shares, registered in England and Wales, registration number 10350539. The registered office is 19 Laurel Farm Close, Oxford, OX3 9DN.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At valuation 
At 1 September 2022
11,538 
Additions
514 
Revaluations
1 
Disposals
(385)
At 31 August 2023
11,668 
Depreciation
At 1 September 2022
6,962 
Charge for the year
1,200 
On disposals
(96)
At 31 August 2023
8,066 
Net book value
At 31 August 2023
3,602 
At 31 August 2022
4,576 
- 5 -
Enfunction Limited Notes to the Accounts for the year ended 31 August 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
305 
- 
Trade debtors
- 
11,408 
305 
11,408 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
- 
5,352 
Trade creditors
1,008 
1,020 
Taxes and social security
7,620 
17,477 
Loans from directors
2,472 
3,139 
11,100 
26,988 
7
Transactions with related parties
During the year, the company received a loan amounting to £2,472 from a member of key management personnel. The loan is to be repaid on demand and the rate of interest charged is 0%. At the balance sheet date, the loan was still outstanding and is presented within creditors: amounts falling due within one year.
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
- 6 -